GST PRACTITIONERS ENROLLMENT CONFIRMATION EXAMINATION SCHEDULED ON 12.12.2019
The Goods and
Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.
The provisions
relating to a GST Practitioner have been amended and the following rule exists
as on date:
83. Provisions relating
to a goods and services tax practitioner.-(1) An application in FORM GST PCT-01
may be made electronically through the common portal either directly or through
a Facilitation Centre notified by the Commissioner for enrolment as goods and
services tax practitioner by any person who,
(i) is a citizen
of India;
(ii) is a person
of sound mind;
(iii) is not
adjudicated as insolvent;
(iv) has not been
convicted by a competent court;
and satisfies any of the
following conditions, namely:-
(a) that he is a
retired officer of the Commercial Tax Department of any State Government or of
the [Central Board of Indirect Taxes] and Customs, Department of Revenue,
Government of India, who, during his service under the Government, had worked
in a post not lower than the rank of a Group-B gazetted officer for a period of
not less than two years; or
(b) that he has
enrolled as a sales tax practitioner or tax return preparer under the existing
law for a period of not less than five years;
(c) he has passed,
(i) a graduate
or postgraduate degree or its equivalent examination having a degree in
Commerce, Law, Banking including Higher Auditing, or Business Administration or
Business Management from any Indian University established by any law for the
time being in force; or
(ii) a degree
examination of any Foreign University recognised by any Indian University as
equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other
examination notified by the Government, on the recommendation of the Council,
for this purpose; or
(iv) has passed
any of the following examinations, namely:-
(a) final
examination of the Institute of Chartered Accountants of India; or
(b) final
examination of the Institute of Cost Accountants of India; or
(c) final
examination of the Institute of Company Secretaries of India.
(2) On receipt of the
application referred to in sub-rule (1), the officer authorised in this behalf
shall, after making such enquiry as he considers necessary, either enrol the
applicant as a goods and services tax practitioner and issue a certificate to
that effect in FORM GST PCT-02 or reject his application where it is found that
the applicant is not qualified to be enrolled as a goods and services tax
practitioner.
(3) The enrolment made
under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practitioner
shall be eligible to remain enrolled unless he passes such examination
conducted at such periods and by such authority as may be notified by the Commissioner
on the recommendations of the Council
Provided further that no person to whom the provisions of clause (b) of
sub-rule (1) apply shall be eligible to remain enrolled unless he passes the
said examination within a period of [thirty months] from the appointed date.
(4) If any goods and
services tax practitioner is found guilty of misconduct in connection with any
proceedings under the Act, the authorised officer may, after giving him a
notice to show cause in FORM GST PCT-03 for such misconduct and after giving
him a reasonable opportunity of being heard, by order in FORM GST PCT -04
direct that he shall henceforth be disqualified under section 48 to function as
a goods and services tax practitioner.
(5) Any person against
whom an order under sub-rule (4) is made may, within thirty days from the date
of issue of such order, appeal to the Commissioner against such order.
(6) Any registered
person may, at his option, authorise a goods and services tax practitioner on
the common portal in FORM GST PCT-05 or, at any time, withdraw such
authorisation in FORM GST PCT-05 and the goods and services tax practitioners
authorised shall be allowed to undertake such tasks as indicated in the said
authorisation during the period of authorisation.
(7) Where a statement
required to be furnished by a registered person has been furnished by the goods
and services tax practitioner authorised by him, a confirmation shall be sought
from the registered person over email or SMS and the statement furnished by the
goods and services tax practitioner shall be made available to the registered
person on the common portal:
Provided that where the registered person fails to respond to the request
for confirmation till the last date of furnishing of such statement, it shall
be deemed that he has confirmed the statement furnished by the goods and
services tax practitioner.
[(8) A goods and
services tax practitioner can undertake any or all of the following activities
on behalf of a registered person, if so authorised by him to-
(a) furnish the
details of outward and inward supplies;
(b) furnish
monthly, quarterly, annual or final return;
(c) make deposit
for credit into the electronic cash ledger;
(d) file a claim
for refund;
(e) file an
application for amendment or cancellation of registration;
(f) furnish
information for generation of e-way bill;
(g) furnish
details of challan in FORM GST ITC-04;
(h) file an
application for amendment or cancellation of enrolment under rule 58; and
(i) file an
intimation to pay tax under the composition scheme or withdraw from the said
scheme:
Provided
that where any application relating to a claim for refund or an application for
amendment or cancellation of registration or where an intimation to pay tax
under composition scheme or to withdraw from such scheme has been submitted by
the goods and services tax practitioner authorised by the registered person, a
confirmation shall be sought from the registered person and the application
submitted by the said practitioner shall be made available to the registered
person on the common portal and such application shall not be further proceeded
with until the registered person gives his consent to the same.]
(9) Any registered
person opting to furnish his return through a goods and services tax
practitioner shall-
(a) give his
consent in FORM GST PCT-05 to any goods and services tax practitioner to
prepare and furnish his return; and
(b) before
confirming submission of any statement prepared by the goods and services tax
practitioner, ensure that the facts mentioned in the return are true and
correct.
(10) The goods and
services tax practitioner shall-
(a)
prepare the
statements with due diligence; and
(b)
affix his
digital signature on the statements prepared by him or electronically verify
using his credentials.
(11) A goods and services
tax practitioner enrolled in any other State or Union territory shall be
treated as enrolled in the State or Union territory for the purposes specified
in sub-rule (8).
83A. Examination of Goods and Services Tax
Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1)
of rule 83 and who is enrolled as a goods and services tax practitioner under
sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of
the said rule.
(2) The National Academy
of Customs, Indirect Taxes and Narcotics (hereinafter referred to as “NACIN”)
shall conduct the examination.
(3) Frequency of examination.- The examination shall be conducted twice
in a year as per the schedule of the examination published by NACIN every year
on the official websites of the Board, NACIN, common portal, GST Council
Secretariat and in the leading English and regional newspapers.
(4) Registration for the examination and payment of fee.- (i) A person
who is required to pass the examination shall register online on a website
specified by NACIN.
(ii) A person who
registers for the examination shall pay examination fee as specified by NACIN,
and the amount for the same and the manner of its payment shall be specified by
NACIN on the official websites of the Board, NACIN and common portal.
(5) Examination centers.- The examination shall be held across India at
the designated centers. The candidate shall be given an option to choose from
the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed.-
[(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who
is enrolled as a goods and services tax practitioner under sub-rule (2) of the
said rule is required to pass the examination within the period as specified in
the second proviso of sub-rule (3) of the said rule.]
(ii) A person required
to pass the examination may avail of any number of attempts but these attempts
shall be within the period as specified in clause (i).
(iii) A person shall
register and pay the requisite fee every time he intends to appear at the
examination.
(iv) In case the goods
and services tax practitioner having applied for appearing in the examination
is prevented from availing one or more attempts due to unforeseen circumstances
such as critical illness, accident or natural calamity, he may make a request
in writing to the jurisdictional Commissioner for granting him one additional
attempt to pass the examination, within thirty days of conduct of the said
examination. NACIN may consider such requests on merits based on
recommendations of the jurisdictional Commissioner.
(7) Nature of examination.-The examination shall be a Computer Based
Test. It shall have one question paper consisting of Multiple Choice Questions.
The pattern and syllabus are specified in Annexure-A.
(8) Qualifying marks.- A person shall be required to secure fifty per
cent. of the total marks.
(9) Guidelines for the candidates.- (i) NACIN shall issue examination
guidelines covering issues such as procedure of registration, payment of fee,
nature of identity documents, provision of admit card, manner of reporting at
the examination center, prohibition on possession of certain items in the
examination center, procedure of making representation and the manner of its
disposal.
(ii) Any person who is
or has been found to be indulging in unfair means or practices shall be dealt
in accordance with the provisions of sub-rule (10). An illustrative list of use
of unfair means or practices by a person is as under: -
(a) obtaining
support for his candidature by any means;
(b) impersonating;
(c) submitting
fabricated documents;
(d) resorting to
any unfair means or practices in connection with the examination or in
connection with the result of the examination;
(e) found in
possession of any paper, book, note or any other material, the use of which is
not permitted in the examination center;
(f) communicating
with others or exchanging calculators, chits, papers etc. (on which something
is written);
(g) misbehaving
in the examination center in any manner;
(h) tampering
with the hardware and/or software deployed; and
(i) attempting
to commit or, as the case may be, to abet in the commission of all or any of
the acts specified in the foregoing clauses.
(10) Disqualification of person using unfair
means or practice.- If any person is or has been found to be indulging in
use of unfair means or practices, NACIN may, after considering his
representation, if any, declare him disqualified for the examination.
(11) Declaration of result.- NACIN shall
declare the results within one month of the conduct of examination on the
official websites of the Board, NACIN, GST Council Secretariat, common portal
and State Tax Department of the respective States or Union territories, if any.
The results shall also be communicated to the applicants by e-mail and/or by
post.
(12) Handling representations.- A person not
satisfied with his result may represent in writing, clearly specifying the
reasons therein to NACIN or the jurisdictional Commissioner as per the
procedure established by NACIN on the official websites of the Board, NACIN and
common portal.
(13) Power to relax.- Where the Board or
State Tax Commissioner is of the opinion that it is necessary or expedient to do
so, it may, on the recommendations of the Council, relax any of the provisions
of this rule with respect to any class or category of persons.
Explanation :- For the
purposes of this sub-rule, the expressions –
(a) “jurisdictional
Commissioner” means the Commissioner having jurisdiction over the place
declared as address in the application for enrolment as the GST Practitioner in
FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the
enrolling authority in FORM GST PCT-1 has been selected as Centre, or the
Commissioner of State Tax if the enrolling authority in FORM GST PCT-1 has been
selected as State;
(b) NACIN means
as notified by notification No. 24/2018-Central Tax, dated 28.05.2018.
As per the
latest amended rules, a GST Practitioner has to qualify the GSTP Enrolment
Confirmation examination within a period of 30 months (before December 2019) from the appointed date of coming into force of Goods and Services Tax Act, 2017 (1.7.2017).
The National
Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to
conduct an examination
for confirmation of
enrollment of Goods
and Services Tax Practitioners (GSTPs) in terms of the
sub-rule (3) of Rule 83 of the Central Goods and Services Tax Rules, 2017, vide
Notification No. 24/2018-Central Tax dated 28.5.2018.
The National
Acamedy of Customs, Indirect Taxes and Narcotics (NACIN) has now announced the
next examination date as 12.12.2019. The
NACIN Portal will be available for filing of applications to appear for the
examination with effect from 22.11.2019 and will remain open till 5.12.2019.
Three such
examinations for such GSTPs have already been conducted on 31.10.2018, 17.12.2018
and 14.06.2019. The
next examination for
them shall be
conducted on 12.12.2019 from 11.00
hrs to 13.30 hrs at designated examination centers across India
The examination
will be held on 12.12.2019 from 11.00 hrs to 13.30 hrs. The examination fee fixed at Rs.500.00 to be
paid online at the time of filing of application for registration for
examination.
The Press Release cum Advertisement dated 24.10.2019 issued by NACIN is given below for ready reference:
EXAMINATION FOR CONFIRMATION OF
ENROLLMENT OF
GST PRACTITIONERS
Pattern and Syllabus of
the Examination
GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
NATIONAL ACADEMY OF CUSTOMS, INDIRECT TAXES
& NARCOTICS, FARIDABAD.
PRESS RELEASE cum ADVERTISEMENT
24th October, 2019
EXAMINATION FOR CONFIRMATION OF
ENROLLMENT OF
GST PRACTITIONERS
The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination
for confirmation
of
enrollment
of
Goods and Services Tax Practitioners (GSTPs) in terms of the
sub-rule (3) of Rule 83 of the Central
Goods
and Services Tax Rules, 2017, vide Notification
No. 24/2018-Central Tax dated 28.5.2018.
The GSTPs enrolled on the GST Network under sub-rule (2) of Rule 83 and covered by clause (b) of sub-rule
(1) of
Rule 83, i.e.
those meeting the
eligibility criteria of having enrolled as
Sales tax practitioners or Tax return preparer under the existing law for a period not less than five years, are required to pass the said examination before 31.12.2019 in terms of Notification no. 03/2019-Central Tax dated 29.01.2019. Three such examinations for such GSTPs have already been conducted on 31.10.2018, 17.12.2018 and
14.06.2019.
The
next examination
for them shall
be conducted on 12.12.2019 from 1100 hrs to
1330 hrs at designated examination centers across
India.
It will be a Computer Based Exam. The registration for the exam can be done by the eligible GSTPs on a registration portal, link of which will be provided on NACIN and CBIC websites. The registration portal
for exam scheduled on 12.12.2019 will be activated on 22nd November, 2019 and will remain
open up to 5th December, 2019. For convenience of candidates, a help desk for this period will also be set up, details of which will be made available on the registration portal. The applicants are required to
make online
payment of examination fee
of Rs. 500/- at the time of registration for this exam.
Pattern and Syllabus of
the Examination
PAPER: GST Law
& Procedures:
Time allowed:
2 hours and 30 minutes
Number of Multiple Choice Questions:
100
Language
of Questions: English and Hindi
Maximum marks:
200
Qualifying marks:
100
No
negative marking
Syllabus:
1. Central
Goods
and Services Tax Act, 2017
2. Integrated
Goods and Services Tax Act, 2017
3. State
Goods and Services Tax Acts, 2017
4. Union Territory Goods and
Services Tax
Act,
2017
5. Goods
and Services Tax (Compensation
to States) Act, 2017
6. Central
Goods
and Services Tax Rules, 2017
7. Integrated
Goods and Services Tax Rules, 2017
8. All State Goods and Services Tax Rules, 2017
9. Notifications, Circulars and orders issued from time to time
Note: As
GST
Law and Procedures are still
evolving, the various
items
of the above syllabus will
be considered as on 30.09.2019
for the purpose of this examination.
****